(a) Scope. This section provides rules for determining the tested interest expense and tested interest income of a controlled foreign corporation for purposes of determining a United States shareholder's specified interest expense under §1.951A-1(c)(3)(iii). Paragraph (b) of this section provides definitions related to tested

sale or exchange of the partnership interest of the distributee partner. (b) PartnershipsNo gain or loss shall be recognized to a partnership on a distribution to a partner of property, including money. (c) Treatment of marketable securities (1) In generalFor purposes of subsection (a)(1) and

(b) Dollar functional currency. (c) Functional currency of a QBU that is not required to use the dollar. (d) Single functional currency for a foreign corporation. (e) Translation of nonfunctional currency transactions. (f) Examples. §1.985-2 Election to use the United States dollar as the functional currency of a QBU. (a) Background and

(a) In generalA group health plan which is a multiemployer plan (as defined in section 414(f)) or which is a multiple employer welfare arrangement may not deny an employer continued access to the same or different coverage under such plan, other than— (1) for nonpayment of contributions;

(a) General. Subject to the limitation in paragraph (b) of this section, total-disability compensation ratings may be assigned under the provisions of §3.340. However, if the total rating is based on a disability or combination of disabilities for which the Schedule for Rating Disabilities provides an evaluation of less than 100

the centers of the drawbars) shall be 26 inches, and the minimum height of drawbars for freight cars on such 36-inch gage railroads (measured in the same manner) shall be 23 inches. (3) On 24-inch gage railroads, the maximum height of drawbars for freight cars (measured perpendicularly from the level of the tops of the rails to the centers of the drawbars) shall be 171⁄

§ 778.331 Awards for performance on the job. Where a prize is awarded for the quality, quantity or efficiency of work done by the employee during his customary working hours at his normal assigned tasks (whether on the employer's premises or elsewhere) it is obviously paid as additional remuneration for employment. Thus prizes paid for cooperation

§ 643.2 Who is eligible for a grant? The following entities are eligible for a grant to carry out a Talent Search project: (a) An institution of higher education. (b) A public or private agency or organization, including a community-based organization with experience in serving

§ 644.2 Who is eligible for a grant? The following entities are eligible for a grant to carry out an Educational Opportunity Centers project: (a) An institution of higher education. (b) A public or private agency or organization, including a community-based organization with experience in

§ 645.2 Who is eligible for a grant? The following entities are eligible to apply for a grant to carry out an Upward Bound project: (a) An institution of higher education. (b) A public or private agency or organization, including a community-based organization with experience in serving

§ 870.53 Action upon an application for exemption. (a) The Administrator shall grant or deny within a reasonable time any application for the exemption of State-regulated garnishments. The State representative shall be notified in writing of the decision. In the event of denial, a statement of the grounds for the denial shall be

Whenever a demand is made upon the Department or an employee of the Department for the production of material or provision of testimony, the employee shall immediately notify the Appropriate Associate General Counsel or Appropriate Regional Counsel. [73 FR 72207, Nov. 26, 2008]

" means any employee who owns, on any day during the taxable year, more than 10 percent of the outstanding stock of the personal service corporation. For purposes of the preceding sentence, section 318 shall apply, except that "5 percent" shall be substituted for "50 percent" in section 318(a)(2)(C).

(c) Cross referenceFor right of recovery for gift tax in the case of property treated as transferred under this section, see section 2207A(b). Editorial Notes

provided in paragraph (a)(2) of this section. (5) Timber sale contracts shall contain provisions requiring periodic payments for all sales with a contract term of 19 months or longer. For sales with a contract term of 19-26 months, one periodic payment of 20 percent of the total purchase price will be required. For all sales with a contract term of 27

ADDRESSES: You may submit comments on the proposed rule or draft economic analysis by one of the following methods: (1) Electronically: Go to the Federal eRulemaking Portal: http://www.regulations.gov. In the Keyword box, enter FWS-R4-ES-2019-0059, which is the docket number for this rulemaking. Then, in the Search panel on

courts, judges, and related judicial personnel to— (1) improve the lives of children currently involved in or at risk of being involved in the juvenile court system; and (2) carry out the requirements of this chapter. (i) Free and reduced price school lunches for incarcerated juvenilesThe Attorney General, in consultation with the Secretary of Agriculture, shall provide guidance to

Pub. L. 85–475, §4(a), June 30, 1958, 72 Stat. 260. For effective date of repeal, see section 4(c) of Pub. L. 85–475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title.

Administrator, after notice and an opportunity to comment, has granted a waiver of the requirements on the basis that the surface impoundment: (A) Has at least one liner, for which there is no evidence that such liner is leaking; (B) Is located more than one-quarter mile from an underground source of drinking water; and (C) Is in compliance with generally applicable ground water monitoring

limiting the amount of management or administrative expenses, the Attorney General shall, not later than May 2, 2003, and of every year thereafter, prepare and provide to the Committees on the Judiciary and Appropriations of each House of the Congress using funds available for the underlying programs— (1) a report identifying and describing every grant (other than one made to a governmental entity, pursuant to a statutory formula), cooperative agreement, or

interest acquired by such person is subject to the lien imposed by 26 U.S.C. 6321. (b) Cross references. For provisions relating to the protection afforded a security interest arising after tax lien filing, which interest is covered by a commercial transactions financing agreement, real property construction or improvement financing

section 202 of Pub. L. 88–36, title II, June 4, 1963, 77 Stat. 54. Savings Provision Prosecutions for any violation of law occurring, and civil seizures or forfeitures

(a) Health care choice compacts (1) In generalNot later than July 1, 2013, the Secretary shall, in consultation with the National Association of Insurance Commissioners, issue regulations for the creation of health care choice compacts under which 2 or more States may enter into an agreement under which— (A) 1 or more qualified health plans could be